10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China
Issued February 3, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N261171 (February 3, 2015)
Tariff classification
HTS codes: 6404.19.9090
Headings: 6404
Product description
As requested the sample is being returned. The submitted sample, identified as I Heart UGG™ Style no. 16009680, is an above the ankle children’s boot. The upper of the boot is predominately made from a woven textile fabric. The shaft and insole are lined with a faux fur, which extends approximately ¼ inch above the topline. However, the vamp area of the boot is lined with a thin fleece textile material. It has a partial opening on the lateral side with a lace tie closure. The boot has a rubber or plastics outer sole, which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. Since the faux fur only encompasses the shaft, insole, and not the vamp part of the boot we do not consider it to be protective against cold or inclement weather. The boot is valued at over $12/pair.
CBP rationale
The applicable subheading for I Heart UGG™ Style no. 16009680 will be 6404.19.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: other.
Full text
N261171 February 3, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9090 Mr. William J. Maloney Sandler, Travis & Rosenberg, P.A. 55 West 39th Street Suite 600 New York, NY 10018 RE: The tariff classification of footwear from China Dear Mr. Maloney: In your letter dated January 23, 2015 you requested a tariff classification ruling on behalf of Deckers Outdoor Corporation. As requested the sample is being returned. The submitted sample, identified as I Heart UGG™ Style no. 16009680, is an above the ankle children’s boot. The upper of the boot is predominately made from a woven textile fabric. The shaft and insole are lined with a faux fur, which extends approximately ¼ inch above the topline. However, the vamp area of the boot is lined with a thin fleece textile material. It has a partial opening on the lateral side with a lace tie closure. The boot has a rubber or plastics outer sole, which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. Since the faux fur only encompasses the shaft, insole, and not the vamp part of the boot we do not consider it to be protective against cold or inclement weather. The boot is valued at over $12/pair. The applicable subheading for I Heart UGG™ Style no. 16009680 will be 6404.19.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: other. The rate of duty will be 9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a boy’s slip-on shoe from Vietnam
The tariff classification of Duran shoes, Invisa Brace AFOs, InvisaSole insoles, and toe-lift wedges from China
The tariff classification of footwear from China
The tariff classification of rock-climbing footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China or Vietnam
The tariff classification of footwear from China
The tariff classification of footwear from China
Follow N261171
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.